DECISION No. 45/2002/QD-BTC OF APRIL 10, 2002 ON REPLACING THE EXPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the tax rate bracket prescribed in the Import Tariff according to the list of taxable commodity groups, issued together with the State Council’s Resolution No. 537a/NQ/HDNN8 of February 22, 1992, which was amended and supplemented by Resolution No. 31-NQ/UBTVQH9 of March 9, 1993; Resolution No. 174-NQ/UBTVQH9 of March 26, 1994; Resolution No. 290-NQ/UBTVQH10 of September 7, 1995; and Resolution No. 416-NQ/UBTVQH9 of August 5, 1997 of the Standing Committee of the IXth National Assembly;

Pursuant to the Government’s Decree No. 54/CP of August 28, 1993 detailing the implementation of the Law on Import Tax and Export Tax and the Law Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax; Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of the May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export Tax;

After consulting with the concerned ministries and branches and at the proposal of the General Director of Tax,

DECIDES:

Article 1.- To replace the Export Tariff, issued together with the Finance Minister’s Decision No. 193/2000/QD-BTC of December 5, 2000, with the new one, issued together with this Decision.

Article 2.- This Decision takes implementation effect and applies to the export goods declarations already submitted to the customs offices as from May 1, 2002. All the previous stipulations, which are contrary to this Decision, are hereby annulled.

For the Finance Minister

Vice Minister
VU VAN NINH

EXPORT TARIFF

(Issued together with the Finance Minister’s Decision No. 45/2002/QD-BTC of April 10, 2002)

Ordinal number

Description of commodity groups and items

Under Heading/

Subheading

Tax rate (%)

1

Cashew nuts in shell

08013100

4

2

Crude oil (petroleum oil)

27090010

4

3

Raw hides and skins of bovine or equine animals (fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or sliced.

4101

10

4

Other raw hides and skins (fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or sliced, other than those excluded by Note 1(b) or 1 (c) to this Chapter

4103

10

5

Stumps and roots of trees of various types, of natural forest wood

4403

5

6

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like, of natural forest wood

4404

5

7

Railway or tramway sleepers (cross-ties), of natural forest wood

4406

10

8

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of thickness exceeding 6 mm, of natural forest wood

4407

10

9

Veneer sheets and sheets for plywood (whether or nor spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm, of natural forest wood

4408

10

10

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, V-jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed, of natural forest wood

4409

10

11

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars, of natural forest wood

4415

10

12

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves, of natural forest wood

4416

10

13

Floorings (floorings wood and preliminarily-processed floorings), roofing planks, sifting planks, pallets, framings used for construction works, of natural forest wood

4418

10

14

Doors’ frames, steps, thresholds, staircases, flaps and parts thereof, of natural forest wood

4418

5

15

Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport

15.1

- Unworked or simply sawn or roughly shaped

71031000

5

15.2

- Worked stones

15.2.1

- - Rubies, sapphires and emeralds

71039100

1

15.2.2

- - Stones of other types

71039900

1

16

Dust and powder of precious stones under Heading No. 7103

71059000

3

17

Iron and steel waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of steel, whether or not in bundles)

7204

35

18

Iron and non-alloy steel in ingots or other primary forms (excluding iron of Heading No. 7203)

7206

2

19

Semi-finished products of iron or non-alloy steel

7207

2

20

Copper waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of copper, whether or not in bundles)

74040000

45

21

Master alloys of copper

74050000

15

22

Copper powders of non-lamellar structure

74061000

15

23

Powders of lamellar structure; copper flakes

74062000

15

24

Copper bars, rods and profiles

7407

5

25

Nickel waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of nickel, whether or not in bundles)

75030000

45

26

Nickel powders and flakes

75040000

5

27

Non-alloy nickel bars, rods and profiles

75051100

5

28

Alloyed nickel bars, rods and profiles

75051200

5

29

Aluminum waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of aluminum, whether or not in bundles)

76020000

45

30

Aluminum powders and flakes

7603

10

31

Lead waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of lead, whether or not in bundles)

78020000

45

32

Lead bars, rods and profiles

7803

5

33

Lead powders and flakes

78042000

5

34

Zinc waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of zinc, whether or not in bundles)

79020000

40

35

Zinc powders

79031000

5

36

Zinc dust and flakes

79039000

5

37

Zinc bars, rods and profiles

7904

5

38

Tin waste and scrap (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of tin, whether or not in bundles)

80020000

45

39

Tin bars and rods

80030010

2

40

Tin profiles

80030090

2

41

Tin powders and flakes

8005

2

42

Waste and scrap of other common metals, of cermets, of products made of other common metals and cermets; (excluding turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles)

From 8101 to 8113

45

43

Semi-finished products of other common metals, of cermets, of products made of other common metals and cermets

From 8101 to 8113

5